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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SEFA

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Title: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SEFA


1
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(SEFA)SUPPLEMENTARY INFORMATION SCHEDULE
2
FY 08YEAR END ACCOUNTING REFERENCE MANUAL
  • Pages 44 65

3
PAGES 44 52
  • Instructions for Preparing the Schedules

4
PAGE 53
EXHIBIT 1
  • Example of Schedule of Expenditures of Federal
    Awards, Including Column References

5
PAGE 54
EXHIBIT 2
  • Example of Supplementary Information Schedule,
    Including Column References

6
PAGES 55 - 56
EXHIBIT 3
  • Checklist for Schedule of Expenditures of Federal
    Awards

7
PAGES 57 65
SCHEDULE A
  • Federal Agency Numbers
  • Controlling Federal Agency Names
  • Sub-Agency Names

8
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)
9
(No Transcript)
10
Header
  • Agency Name
  • IRS-assigned EIN
  • Dun Bradstreet DUNS Number(s)
  • Contact Information
  • Date Submitted
  • Original or Revised

11
R(Excel column A)
  • For Research Development Grants
  • If grant is RD, enter R
  • If grant is not RD, leave blank
  • If R is in this column, it is PREFERABLE to
    enter an Other Identifying Number in Column W

12
C(Excel column C)
  • Cash or non-cash assistance
  • If assistance is cash, enter C
  • If assistance is non-cash, enter N
  • Each grant should have either a C or an N in
    this column

13
P(Excel column E)
  • Source of federal assistance (payer)
  • If the source is the federal government, enter
    F
  • If the source is a third party pass-through
    entity, enter T
  • If the source is another state agency, report the
    grant on the Supplementary Information Schedule
  • If T is in this column, an Other Identifying
    Number MUST be entered in column W

14
F(Excel column G)
  • For-profit or non-profit (for grants from
    pass-through entities only)
  • If the pass-through entity is a for-profit, enter
    F
  • If the pass-through entity is a non-profit, enter
    N
  • If the grant is directly from the federal
    government, leave blank

15
F(Excel column G)
  • Each grant with a T in column E MUST have
    either an F or an N in this column
  • Schools and other governments should be reported
    as non-profit entities
  • If unsure of an entitys profit status, either
    contact the entity directly, visit the entitys
    website, or search the IRSs website for
    non-profit entities (www.irs.gov/charities)

16
L(Excel column I)
  • Loans or loan guarantees
  • If the grant involves loans or loan guarantees,
    enter L
  • If the grant does not involve loans or loan
    guarantees, leave blank

17
Grantor Name(Excel column K)
  • Federal agency or pass-through entity from which
    grant is received
  • For grants directly from the federal government,
    enter the full name of the controlling federal
    agency with no abbreviations (i.e., Department of
    Health and Human Services)
  • If the grantor agency is a sub-agency listed in
    Schedule A, enter the full name of the
    controlling federal agency EXACTLY as listed in
    Schedule A

18
Grantor Name(Excel column K)
  • The controlling federal agency in this column
    should correspond with the federal agency number
    entered in column S
  • For grants from third party pass-through
    entities, enter the full official name of the
    pass-through entity (i.e., Georgia Institute of
    Technology, not Georgia Tech)

19
State Agency Name(Excel column M)
  • State agency to which the schedule relates, NOT
    the federal grantor
  • Enter ONLY the department name (i.e.,
    Transportation)
  • Do NOT use Department of...
  • Do NOT use abbreviations (i.e., TDOT)

20
Program Name(Excel column O)
  • Official program title as listed in the Catalog
    of Federal Domestic Assistance (CFDA)
  • Program name should be entered EXACTLY as listed
    in the CFDA, including punctuation,
    abbreviations, and capitalization

21
Program Name(Excel column O)
  • For grants with no CFDA number available, the
    program name must clearly describe the purpose of
    the grant
  • The federal agency or pass-through entity is
    required to provide this information

22
Program Name(Excel column O)
  • Neither the federal agency/pass-through entity
    name nor the award number would normally be part
    of the program name

23
Grant Period(Excel column Q)
  • Beginning and ending dates of the grant or
    contract, as specified by the grantor
  • All dates should be formatted as
    mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08)
  • For grants with no specific beginning and/or
    ending dates, N.A. may be used (not N/A)

24
Fed Agy(Excel column S)
  • Number for the federal agency from which the
    assistance originates
  • Controlling federal agency names and their
    corresponding federal agency numbers are listed
    in Schedule A
  • For grants received directly from the federal
    government, enter the number that corresponds
    with the controlling federal agency entered in
    Column K

25
Fed Agy(Excel column S)
  • For grants received from third-party pass-through
    entities, enter the number of the federal agency
    from which the funds originated
  • If a grants controlling federal agency is not
    listed in Schedule A, contact either Randy Ross
    or Michelle Elliott in the Division of Accounts

26
CFDA (Excel column U)
  • CFDA number associated with the specific grant
  • For grants for which CFDA information is not
    available, enter N.A. (not N/A)
  • The unavailability of a CFDA number should be
    verified with the grantor before entering N.A.
  • If N.A. is in this column, an Other
    Identifying Number MUST be entered in Column W

27
CFDA (Excel column U)
  • For all grants, even those for which no CFDA
    number is available, the controlling federal
    agency name or pass-through entity name MUST be
    entered in column K and the corresponding federal
    agency number MUST be entered in column S

28
Other Identifying (Excel column W)
  • Specific award number assigned by the federal
    awarding agency or pass-through entity (NOT an
    internally-assigned number)
  • REQUIRED if the grant is received from a
    pass-through entity (T in Column E)
  • REQUIRED if no CFDA number is available (N.A.
    in Column S)
  • PREFERABLE for Research and Development grants
    (R in column A)
  • If no such number exists, enter N.A.

29
Cash Disbursements/Issues(Excel column Y)
  • Actual cash disbursements made (or fair market
    value of non-cash assistance used) during the
    states FY 08
  • DOES NOT include 6/30/08 accrued liabilities
  • DOES include FY 08 payments of accrued
    liabilities established before 7/1/07
  • Amount should be reduced by any program income
    and by refunds of prior year expenditures
    received during FY 08
  • For rules for reporting and valuing loans and
    loan guarantees, see OMB Circular A-133

30
SUPPLEMENTARY INFORMATION SCHEDULE
31
(No Transcript)
32
Header
  • Agency Name
  • Contact Information
  • Date Submitted
  • Original or Revised

33
State Grantor Agency Name(Excel column A)
  • Name of the state agency from which federal
    assistance is received
  • Enter ONLY the department name (i.e.,
    Transportation)
  • Do NOT use Department of...
  • Do NOT use abbreviations (i.e., TDOT)

34
Program Name(Excel column C)
  • Official program title as listed in the Catalog
    of Federal Domestic Assistance (CFDA)
  • Program name should be entered EXACTLY as listed
    in the CFDA, including punctuation,
    abbreviations, and capitalization

35
Contract Period(Excel column E)
  • Beginning and ending dates of the grant or
    contract, as specified by the state grantor
  • All dates should be formatted as
    mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08)
  • For grants with no specific beginning and/or
    ending dates, N.A. may be used (not N/A)

36
CFDA (Excel column G)
  • CFDA number associated with the specific grant
  • For grants for which CFDA information is not
    available, enter N.A. (not N/A)
  • The unavailability of a CFDA number should be
    verified with the grantor before entering N.A.

37
Contract (Excel column I)
  • Interdepartmental contract number for federal
    grants received through another state agency

38
Cash Disbursements/Issues(Excel column K)
  • Actual cash disbursements made (or fair market
    value of non-cash assistance used) during state
    FY 08
  • DOES NOT include 6/30/08 accrued liabilities
  • DOES include FY 08 payments of accrued
    liabilities established before 7/1/07
  • Amount should be reduced by any program income
    and by refunds of prior year expenditures
    received during FY 08

39
TIPS FORCOMPLETING SCHEDULES
40
PRE-FORMATTEDSCHEDULES
  • ALL schedules MUST be completed using FY 08
    pre-formatted schedules
  • FY 08 pre-formatted schedules will be emailed in
    the next few weeks
  • If you have any problems using the pre-formatted
    schedules, contact either Randy Ross or Michelle
    Elliott

41
FORMATS FORPRE-FORMATTEDSCHEDULES
  • Font Times New Roman
  • Font Size 7.5
  • Columns Text, except columns for Cash
    Disbursements/Issues, which are formatted as
    Accounting, two decimal places, no symbol
  • DO NOT change any formats

42
WHERE TO ENTERGRANT INFORMATION
  • SEFA
  • Enter header information in Column M
  • Begin entering grant information on Row 24
    single-spaced
  • Supplementary Information Schedule
  • Enter header information in Column C
  • Begin entering grant information on Row 16
    single-spaced

43
OTHER TIPS
  • All transactions pertaining to the same grant
    should be reported on a single line
  • Information should be entered on the schedule(s)
    by grant, not by allotment code
  • Enter CFDA numbers exactly as listed in the CFDA,
    including the decimal point (i.e., 84.063, not
    84063)
  • DO NOT use all caps (i.e., Universities Space
    Research Association, not UNIVERSITIES SPACE
    RESEARCH ASSOCIATION)

44
OTHER TIPS(continued)
  • Enter complete program names, even if they are
    longer than the column width
  • Each amount in the Cash Disbursements/Issues
    column should be entered as a number and NOT as a
    formula or a link to another worksheet
  • Each amount in the Cash Disbursements/Issues
    column should be rounded to two decimal places

45
OTHER TIPS(continued)
  • Include a total of Cash Disbursements/Issues at
    the bottom of the schedule (the sum button cannot
    be used, so the formula must be typed in)
  • DO NOT include any subtotals in the body of the
    schedule

46
STARS 830 REPORT(Schedule of Grant Activity)
  • Agencies required to use the STARS 830 report as
    a basis for preparing their schedule(s) MUST
    submit a copy of their 830 report along with
    their schedule(s), with any reconciling items
    clearly documented
  • Agencies not required to use the STARS 830 report
    as a basis for preparing their schedule(s) MUST
    submit a reconciliation between their schedule(s)
    and their accounting records

47
STARS 830 REPORT(Schedule of Grant
Activity)(continued)
  • If disbursements per the schedule(s) do not agree
    with federal financial reports, reconciliations
    MUST be submitted along with completed schedule(s)

48
CHECKLIST
  • The FY 08 checklist is Exhibit 3 (pages 55-56)
  • The checklist is used to help ensure that all
    schedules are completed per instructions
  • The checklist MUST be completed and submitted
    with the paper copy of the SEFA and any necessary
    support

49
HOW TO SUBMIT SCHEDULES
  • Send the completed schedule(s) to Randy Ross as
    email attachment(s) (only one SEFA and one
    Supplementary Information Schedule per agency)
  • The same day, send a paper copy of the
    schedule(s) and all required support to
  • Randy Ross
  • Department of Finance and Administration
  • Division of Accounts
  • WRS Tennessee Tower, 14th Floor
  • 312 Rosa L. Parks Avenue
  • Nashville, TN 37243-1102

50
REVISIONS
  • If you need to revise a previously submitted
    schedule
  • Notify the Division of Accounts immediately
  • Submit revised schedule(s) to Accounts (in both
    printed and electronic format)
  • Enter Revised and the revision date in the
    header(s)
  • Highlight all changes and additions on the paper
    copy of the revised schedule(s)
  • Highlight all deletions on a copy of the
    previously submitted schedule(s)

51
NO FEDERAL GRANTS?
  • If your agency received no federal assistance
    during FY 08, either directly or through another
    state agency, send an email to Randy Ross and
    state in your email that
  • Your agency received no federal assistance during
    the year ended June 30, 2008 and
  • Your agency is not required to submit either a
    SEFA or a Supplementary Information Schedule

52
DUE DATE
  • SEPTEMBER 16, 2008

53
QUESTIONS???
  • Randy Ross
  • 615-741-9752
  • Randy.Ross_at_state.tn.us
  • OR
  • Michelle Elliott
  • 615-741-6514
  • Michelle.Elliott_at_state.tn.us

54
THANK YOU!!!
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